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A real estate developer has requested clarification on whether the transfer of a plot of land is subject to or exempt from VAT. The DGT has ruled that the tax treatment depends on whether physical development works have begun or if the transferor has incurred costs for the physical transformation of the land.
Cuestión planteada 1.- Si la entrega de dicha parcela se encontraría sujeta y, en su caso, exenta del Impuesto sobre el Valor Añadido.
Si la transmisión ocurre antes de iniciar la urbanización material o sin que el transmitente haya asumido costes de transformación física, el terreno se considera rústico y la entrega está exenta. Si se han iniciado obras o se han asumido costes de urbanización, el terreno se considera en curso de urbanización y la entrega está sujeta a IVA. Los terrenos ya edificables o solares están sujetos al impuesto por exclusión expresa de la exención.
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